ABSTRACT This study aims to determine the effect of domestic institution ownership, foreign institution ownership, company size, and the reputation of external auditors on risk management disclosure in banking companies listed on the Indonesia Stock Exchange in 2014-2018. The number of samples of this study were 12 companies with a purposive sampling method. This study uses secondary data …
The purpose of this study was to analyze the effect of budget planning, budget execution, quality of human resources, administration, and procurement documents on delays in budget absorption moderated by organizational commitment. The population in this study was OPD in Indragiri Hulu Regency which consisted of 33 agencies. The sample in this study amounted to 33, while the respondents wh…
The aim of this study was to analyzed factors affect on firm value. The factors affect on firm value such as investment decision, asset structure, bussiness risk and non debt tax shield. The population in this study are all companies doing IPO during the years 2015-2019 an total of 139 companies. This study uses secondary data in the form of publication of financial statements. Methods of data …
This study aims to determine and analyze the effect of Corporate Social Responsibility (CSR) on firm performance with earnings management as a moderating variable. This study uses quantitative methods using statistical analysis through multiple regression approaches, which is an analysis that measures the influence between variables involving more than one independent variable on the dependent …
This study aims to prove and analyze the effect of Green Corporate Social Responsibility (CSR) on firm value and the effect of the audit committee as a moderating variable. Firm value is the actual value per share that will be received if the company's assets are sold at the share price. Green CSR is the company's commitment to be responsible for the environment and the preservation of the envi…
Auditor switching is a change of auditors or Public Accounting Firm (PAF) conducted by the company. This study aims to examine and analyze the effect of growth, leverage, restatement, and size of KAP on auditor switching. The population in this study were 179 manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sample in this study amounted to 74 companie…
ABSTRACT Tax avoidance is a technique used by companies to minimize the tax burden borne without violating applicable laws. The research aims to discover the influence of leverage, corporate sosial responbility, company size, and profitability toward tax avoidance. In this study tax avoidance is proxied by Book Tax Gap (BTG), leverage uses the proxy Debt to Equity Ratio, corporate social …
This study aims to analyze and test the effect of human resources, infrastructure availability, leadership commitment and leadership role models on SPIP Maturity at Pemerintah Daerah Provinsi Riau. To find out and analyze the influence of human resources, the availability of infrastructure, the commitment of leaders and exemplary leadership to the quality of SAKIP on Pemerintah Daerah Provinsi …
This research aims to analyze the effect of fraud hexagon model consisting of stimulus, opportunity, rationalization, capability, ego and collusion on fraudulent financial reporting in manufacturing sector companies listed on the Indonesia Stock Exchange (BEI) 2017-2019. The hexagon fraud model is development of the pentagon fraud theory whose research is still very limited. So it is hoped that…
The purpose of this study was to determine the effect of government complexity, the level of community welfare, local revenue, general allocation funds and the ratio of independence to transparency. Regional financial information through the website which is divided into two proxies, namely openness and accessibility of regional financial information through the website. The sample in this stud…
This study aims to determine the factors that influence stock prices and dividend policy in Islamic index companies. The population in this study were 435 syariah index companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2019. The sampling technique used method purposive sampling with the technique Systematic sampling, the researcher determined a sample of companies, name…
This study aims to determine and analyze the effect of inflation and the rupiah exchange rate on VAT revenues. This study uses quantitative methods using statistical analysis through multiple regression approaches, which is an analysis that measures the influence between variables involving more than one independent variable on the dependent variable. Data analysis was performed with the help o…
This research aims to analyze the influence of competency,use of information technology, compensation and organizational commitment as a moderating variable and its impact on Account Representative performance. The proposed hypothesis: Competency has a significant effect on Account Representative performance, use of technology information has a significant influence on Account Representativeper…
In carrying out managerial activities, managers are required to be able to carry out their duties effectively and efficiently in achieving company goals. It is not easy for managers to carry out their duties considering the many factors that influence managerial performance. This research aimed to examine the effect of performance measurement systems on managerial performance on bank interprise…
statementsThe population in this study are manufacturing companies listed on the Stock Exchange in 2018-2019. The sample of this research is using purposive sampling. This study applies the Beneish-M score method and data we are collected using a data from Financial Report 135 Sample. Based on the results of the study, the results are (1) Financial Stability has a significant effect on financia…
Regional financial management accountability is an obligation to provide reports to other parties on what they did or did not do. Accountability also concerns accountability to all interested parties. Accountability for regional financial management is a term that is applied to measure whether public funds have been used appropriately for the purpose, namely that public funds have been determin…
ABSTRACT This study aims to determine the effect of the components of intellectual capital (VACA, VAHU, STVA and VAIC) on financial performance and competitive advantage. This study also examines whether competitive advantage plays a role in mediating the effect of the components of intellectual capital (VACA, VAHU, STVA and VAIC) on financial performance. The population of this research i…
ABSTRACT This study aims to analyze and provide empirical evidence regarding the influence of the characteristics of the Chief Executive Officer (CEO) on earnings management. Where, the characteristics of the CEO included in this study were CEO gender, CEO turnover, CEO age and CEO tenure. To detect earnings management in this study, the detection of the modified Jones model is used. The p…
ABSTRACT This study was aimed to examine the influence of government apparatus competency, accounting control, adherence to rule of law, and budgetary participation on performance accountability of government entity. sample of this study is regional apparatus organization of Pekanbaru City. The sampling method is used purposive sampling methode with total 99 respondents and the population …
ABSTRACT This study aims to empirically investigate whether independent variables on the dependent variable, namely profitability, leverage, capital intensity ratio, and independent commissioners, affect tax management. In this study, tax management used to measured by effective tax rates. The population of this study conducted manufacturing companies listed on the Indonesia Stock Exchange…